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Judgment
PER M. BALAGANESH, AM
The appeal in ITA No.6185/Del/2025 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 29.07.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 23.12.2019 by the Assessing Officer, ITO, Ward-1(2), Jabalpur (hereinafter referred to as ‘ld. AO’).
At the outset, we find that the assessment in this case has been framed by Learned Income Tax Officer, Ward 1(2), Jabalpur for the assessment year 2017-18. This is a non-faceless assessment. Hence the right jurisdiction for the Tribunal would be Jabalpur Tribunal in view of the decision of the Hon’ble Supreme Court in the case of PCIT vs ABC Papers Ltd in Civil Appeal No. 4252, 4253 and 3480 of 2022 dated 18-8-2022. Accordingly, the appeal of the revenue filed with the Delhi Tribunal is hereby dismissed with a liberty given to the revenue to file fresh appeal before Jabalpur Tribunal, if so desired.
In the result, the appeal of the revenue is dismissed in the abovementioned terms.